Help understanding a SARS estimated assessment
An estimated assessment is SARS assessing tax without your return or without information it asked for. It is not a final determination of what you owe, but ignoring it creates debt and collection risk. The right response depends on why the estimate was issued and whether the figure is accurate once the missing information is supplied. This page walks through the triage before any service choice.
Identify the reason before choosing a response
An estimated assessment is not one uniform scenario. Confirm from the notice why it was issued - a missing return, or missing information - and whether the figure is accurate once that is addressed. Filing the return, supplying information, and objecting are three different responses, and only one applies to your situation. No outcome is promised; it depends on the facts and SARS decisions.
Three checks before choosing a response
These three checks establish what the estimate is, why it was issued, and how much time applies. Skipping them is the most common reason the wrong response is pursued - objecting when the return was simply missing, or filing a return when the dispute was the right route.
Confirm it is an estimated assessment
An estimated assessment is raised when SARS assesses tax without a filed return or without information it requested. Confirm from the notice itself that the figure is an estimate, not an assessment of a return you did file. The type determines which response is available.
Identify the reason given
The notice usually states why the estimate was issued - a return was not filed, or requested information was not provided. The reason tells you whether the remedy is filing the missing return, supplying the information, or disputing the estimate itself.
Note the date of the notice
Several responses run on periods tied to the date of the notice. The date that matters is the one on the assessment itself. No countdown is shown here, because the applicable period depends on the notice type and must be verified against the actual document.
Three possible routes, each for a different reason
The reason the estimate was issued determines the response. Filing the missing return, supplying requested information, and objecting are not interchangeable - each addresses a different cause.
Submit the missing return
Where the estimate was raised because a return was not filed, filing the correct return may replace the estimate with an assessment based on your actual figures. This is the most direct remedy when the return was simply outstanding.
When: When the estimate exists because no return was filed.
Supply the requested information
Where the estimate was raised because information SARS requested was not provided, supplying that information may allow SARS to revise the assessment. This is distinct from filing a return and applies where the request was for specific supporting documents.
When: When the estimate exists because requested information was withheld.
Dispute the estimate
Where the estimate is inaccurate even after the return or information is addressed, a formal objection may be the route - within the applicable period. This is reserved for when the figure itself remains wrong and the simpler routes do not resolve it.
When: When the estimate is inaccurate and the simpler routes do not apply.
What to do now
Start with the notice: read why SARS says the estimate was issued and note the date. If a return is missing, the outstanding returns page explains the catch-up process. If the estimate is inaccurate even after the return or information is addressed, an objection may be the route. Where the estimate followed an audit rather than a missing return, the audit assistance page may be more relevant. The assessment verifies the actual notice before any route is recommended.
What is and is not promised
What review can do
- Confirm the assessment is an estimate and identify the reason it was issued.
- Distinguish filing the return, supplying information, and objecting.
- Verify the applicable date and period against the actual notice.
What is not promised
- That one procedure applies to every estimated assessment. It does not.
- A guaranteed outcome. SARS decides whether a revised assessment or objection succeeds.
- That filing a return automatically reverses the estimate. SARS must process it.
Questions about an estimated assessment
Why was an estimate issued?
An estimated assessment is typically issued when a return was not filed by the due date, or when information SARS requested to complete the assessment was not provided. The notice itself usually states the reason. Confirming the reason is the first step, because it determines whether the remedy is filing the return, supplying the information, or disputing the figure.
Can I submit the missing return?
Often, yes. Where the estimate was raised because no return was filed, filing the correct return may allow SARS to replace the estimate with an assessment based on your actual figures. This is the most direct remedy when the return was simply outstanding. The outstanding returns page explains the catch-up process. Filing does not itself erase penalties or resulting debt - those are addressed separately.
What if the estimate is inaccurate?
If the estimate remains inaccurate after the return or information is addressed, a formal objection may be the route - within the applicable period from the date of the notice. The date that matters is the one on the assessment itself, and the applicable period depends on the notice type, so it must be verified against the actual document. Where the underlying figure is also disputed, the incorrect assessment page explains the broader triage.
Understand the estimate before you respond
A confidential assessment identifies why the estimate was issued, distinguishes filing, supplying information and objecting, and verifies the applicable date. No outcome is promised. No documents or passwords are required to begin.